https://www.taxtmi.com/caselaws?id=36976 The court determined the assessee's status as a Hindu Undivided Family (HUF) for the assessment year 1964-65 based on a declaration made before a notary public. Despite revenue's arguments, the court found the declaration sufficiently expressed the intention to blend separate property with joint family property, identified the properties involved, and established a pre-existing coparcenary. The court emphasized that the revenue's contentions lacked merit and cited precedents supporting the transformation of self-acquired property into coparcenary property. The judgment favored the assessee, with no costs awarded. Judge C. K. Banerji concurred with the decision. en-us Mon, 10 Apr 1978 00:00:00 +0530 Thu, 25 Mar 2010 16:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36976 The court determined the assessee's status as a Hindu Undivided Family (HUF) for the assessment year 1964-65 based on a declaration made before a notary public. Despite revenue's arguments, the court found the declaration sufficiently expressed the intention to blend separate property with joint family property, identified the properties involved, and established a pre-existing coparcenary. The court emphasized that the revenue's contentions lacked merit and cited precedents supporting the transformation of self-acquired property into coparcenary property. The judgment favored the assessee, with no costs awarded. Judge C. K. Banerji concurred with the decision. Case-Laws Wealth-tax Mon, 10 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36976